Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?

Michal Radvan
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引用次数: 1

Abstract

This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to minimise negative aspects connected with the Covid-19 pandemic and the Ukrainian war. On the contrary, most of the significant changes in the Czech tax law adopted in the last three years (abolition of the super-gross wage, lump-sum tax, tax relieves, etc.) had no connection to the SARS-CoV-2 coronavirus causing Covid-19 illness or the war in Ukraine. These tragic incidents were just a pretext to advance political goals.
(捷克直接)税法的变化是必要的,还是仅仅是一种政治?
这一贡献反驳了一种假设,即捷克直接税法的大部分变化都是为了尽量减少与新冠肺炎大流行和乌克兰战争相关的负面影响。相反,过去三年捷克税法的大部分重大变化(取消超总工资、一次性征税、税收减免等)与导致Covid-19疾病的SARS-CoV-2冠状病毒或乌克兰战争无关。这些悲惨事件只是推进政治目标的借口。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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